Question about SBR
I am thinking about building an SBR AR15 and had a question. I have been reading many different forums and wasn't really finding the answers I was looking for. When building the SBR, the lower is the part requiring the $200 tax stamp, correct? With this I already know that I could swap uppers say with a 10.5" and a 16" but would the 10.5" upper require anything as far as tax stamp? I know that I would need to have the lower engraved with Name, City, and State(I know I have to find the specifics as far as depth) and I have a good idea of the form that would be sent in.
I am just in the researching stage of this right now and trying to figure a few things out before moving forward.